United States v. Fidelity & Casualty Co.

JONES, Circuit Judge.

The question which this appeal presents is whether the federal tax on fermented liquors may be assessed upon the basis of the materials received and used in the manufacture thereof .where there is evidence that the manufacturer intentionally failed to report the whole of such materials and that the tax paid did not reflect the beer which the unreported materials produced or were capable of producing., The suit is by the United States against the surety on the brewer’s bond, which was given and conditioned as required by law. R.S. § 3336, now contained in 26 U.S.C.A.…